e-Nyaya Sarathi

Only B2B, CDNR, exports (optional).

Amendments in next IFF or quarterly GSTR-1.

System auto-assigns based on AATO.

Yes, default monthly, opt in for quarterly.

System computes from filed GSTR-3B.

Penalty under Section 125.

Yes, but cash for balance if ITC insufficient.

Challan for monthly tax payment under QRMP.

Yes, @18% from due date.

Same path as opt-in, select monthly.

Not allowed; frequency must match.

Yes, no change.

No, casual not eligible.

Reduced compliance, quarterly filing.

Two per quarter, via PMT-06.

No, adjustment in GSTR-3B.

Refund or adjust in GSTR-3B.

Yes, supplies in IFF flow to GSTR-2A/2B.

Switch to monthly from next quarter, intimation sent.

You will receive your Welcome Kit at the time of registration. The kit will be sent along with the Login credentials and GSTIN.

You need to create your username and password to login to the GST Portal. For subsequent logins, you will use the username created now.

Your password should be of 8 to 15 characters which should comprise of at least one number, special character and letter (at least one upper and lower case).

Post grant of GSTIN, when you login for the first time on the GST Portal, you will be prompted to file a non-core amendment application to enter Bank Accounts details.

You can file a non-core amendment application to enter Bank Accounts details. Note: Adding bank details is optional for TDS and TCS taxpayers.

As you login to GST Portal, you may encounter that the portal is only accessible to trusted users. Upon completing the registration process, you will be able to login using the email and password you entered during account creation and pass through the second round of authentication. Returning users can enter their Username and Password in the username and password fields respectively, enter captcha, and login.

The 2-Step Authentication process has been set up to provide an additional layer of security, while the user tries to login to the portal and to prevent any fraudulent activities. The process follows: Whenever you sign into the GST portal, you'll enter your username and password as usual. Then, an OTP will be sent to your registered mobile number via text message and registered email id which you have to enter every time you sign in from a new device. Note: If you or someone else tries to sign into your account from another computer or browser, 2-Step authentication will be required.

The OTP helps to protect against online fraud. It is a secure way to authenticate that the user logging in is a trusted user. After entering the username and password, the user has to enter the OTP received via text message on their registered mobile number or on the registered email id for the authentication.

No, you don’t have to enter OTP every time you login via a trusted browser/device that you have previously authenticated from then you will not be asked to authenticate via OTP. However, if you are logging in via a new browser/device you have to go through the whole authentication process.

If you are asked to provide OTP again, it could be because of the following reasons: Your username and device are not associated with GST/ You are a first-time user, You logged in from a new device, There is configuration change in the system from where you have logged in previously, You are logging in with same credentials from multiple systems, and are located across cities, at the same time, Unknowingly you have logged in multiple times from one or more systems within small time frame.

No, only Indian users who pass through the 2-step authentication process can access GST Portal and its services.

Following could be the reasons why you didn't get the OTP: If we notice something different about how you sign in, like your location, you might not be able to get an OTP through text message, A text message with an OTP was sent to your registered phone number and via email id, thus, make sure your service plan and mobile device support the text message delivery, Ensure you have good internet connectivity, Check that your device can receive text messages from all the phone numbers, or you can try resending the OTP, Make sure you didn't block the number that sends you the OTP.

Make sure that your mobile number and email ID are updated in the GST Portal. You can update them by filing an amendment application.

Username cannot be changed once created.

Use 'Forgot Username' link on login page, enter GSTIN and captcha, OTP sent to registered mobile/email.

Use 'Forgot Password' link, enter username, captcha, answer security questions or use OTP.

No, one username per GSTIN.

Session expires after 30 minutes of inactivity.

5 attempts, then account locked for 30 minutes.

Yes, navigate to Services > User Services > Change Password.

Account locked after 3 wrong attempts.

Yes, passwords are case-sensitive.

Username can have letters, numbers, underscore, dot.

Add/remove via registration amendment.

The main contact for GST communications.

Yes, via non-core amendment.

Via non-core amendment application.

For login, filing returns, payments, etc.

No, username is user-defined.

No, login with username/password.

Check spam, or update contact details.

It is mandatory and system-enabled.

No, it is mandatory for security.

Chrome, Firefox, Edge, latest versions.

Yes, accessible on mobile browsers.

Use incognito, log out after use.

Click user icon > logout.

Shows compliance status, notices, ledgers.

Yes, with authorization.

Via Services > Registration > Authorize GST Practitioner.

Prepare returns, but filing by taxpayer.

Yes, Grok Android/iOS app has access.

Strong password, don't share credentials.

Contact helpdesk immediately.

Yes, add authorized signatories.

Up to 10.

Letter of authorization.

Optional for authentication.

Via Aadhaar authentication option.

Use DSC or EVC.

Refund Pre-Application is a form, which need to be submitted by the taxpayers to provide certain information related to nature of business, Aadhaar Number, Income Tax details, export data, expenditure and investment etc.

Below details are captured in Refund Pre-Application Form:
1. Nature of Business
2. Date of Issue of IEC (Only for Exporters)
3. Aadhaar Number of Primary Authorized Signatory
4. Value of Exports made in the Financial Year 2019-2020 (till date) (Only for Exporter)
5. Income tax paid in Financial Year 2018-2019
6. Advance tax paid in Financial Year 2019-2020 (till date)
7. Capital Expenditure and investment made in Financial Year 2018-2019

Navigate to Services > Refunds > Refund pre-application Form option to submit Refund Pre-Application Form.

It is not required to sign the Refund Pre-Application form for its submission.

On submitting the refund pre-application form, you will be shown an acknowledgement message on the screen. No separate e-mail or SMS will be sent to you for the same.

Once submitted, the Refund Pre-Application Form cannot be edited, revised or re-submitted again.

There is no tracking functionality available after the Refund Pre-Application Form is submitted on the GST Portal.

To collect preliminary data for refund processing efficiency.

Yes, for certain refund categories like exports.

Before filing actual refund application.

No, only online on GST portal.

Cannot revise; contact helpdesk.

Yes, for exporters.

Enter zero for export value.

Self-declared, may be verified later.

Fixed assets investment in FY.

Yes, of primary authorized signatory.

Manufacturer, trader, service provider, etc.

No, one per GSTIN.

Proceed to file RFD-01 for refund.

No, mainly for exports, inverted duty.

Under refunds section, view history.

Use E-KYC documents instead.

Yes.

Update to current FY data as per form.

Yes, with authorization.

No.

System retains for reference.

Submit amendment separately.

Yes, data used for validation.

Impacts refund sanction; correct in actual claim.

No.

No documents, self-declaration.

No, ISD has separate refund process.

Still submit if refund claimed.

File fresh if allowed, or contact officer.

No, manual entry.

Enter zero.

Yes, during refund processing.

Yes, if refund for that FY.

No major changes in 2025.

Services > Refunds > Application for Refund > Select type.

Form for refund application.

Exports, inverted duty, excess payment.

Yes.

Refund application may be rejected.

Services > Refunds > Track Application Status.

Application Reference Number generated on submission.

No, for specified categories.

No.

Form GSTR-3A is a system generated notice which is issued to the taxpayers who have failed to file return in Form GSTR-3B or any other returns within the due date.

Notice in Form GSTR-3A informs the taxpayers to file Form GSTR-3B or any other returns for a tax period within fifteen days of the issue of such notice.

Form GSTR-3A is a notice issued to the taxpayers who have failed to file return in Form GSTR-3B or any other returns by due date, whereas Form GSTR-3B is the simplified summary return filed by the taxpayers.

Access to GST Portal and login using your credentials. Navigate to Services > User services > View Notices and Orders. Click Download button to download system generated Form GSTR-3A notice in PDF format.

After receiving a notice in Form GSTR-3A, the taxpayer must file return in Form GSTR-3B or any other return, as the case may be, within 15 days of issue of such notice and discharge the tax liability along with late fee and interest, if any. In case, taxpayer fail to file relevant return for the relevant tax period as specified in the notice, then further course of action can be taken or will be assessed accordingly (as per Section 62 of the Act) by the Tax Official.

Taxpayers (Primary authorized signatory) will be informed through an SMS / email from the GST Portal, on 18th day of any month about due date of return filing, irrespective of the due date. For example: If the due date to file GST Return is 20th May or 22nd May or 24th May, then SMS / email will be sent from 18th May at 12:00 am, to inform the Primary authorized signatory about non filing of return.

Taxpayers (Primary authorized signatory) who fail to file return in Form GSTR-3B or any other return by the due date, would be alerted about non filing of return through an SMS / email on 25th of any month. For example: If the due date to file GST Return is 24th May, then SMS / email will be sent from 25th May at 12:00 am, to inform the Primary authorized signatory about non filing of return.

Best judgment assessment under Section 62, demand created.

Yes, for non-filing of GSTR-1 also.

SMS/email reminders before notice.

No, electronic on portal.

No, just file the return.

Section 46 of CGST Act.

No, late fee applicable.

Services > User Services > View Notices and Orders.

No, for monthly/quarterly returns.

Notice ignored if return filed.

Yes, if GSTR-4 not filed.

System-generated if return not filed by due date.

Yes, but GSTR-3A is system notice.

If not filed in 15 days, assessment under Section 62.

Yes, on tax liability.

No, it's a notice, appeal assessment if any.

Contact jurisdictional officer.

Yes, for GSTR-7/GSTR-8 non-filing.

From notices section, click download.

No, available on portal, alert sent.

Contact helpdesk for login issue.

Yes, with authorization.

Standard system format.

GSTIN, tax period, due date, 15 days to file.

Separate for each period.

Pay late fee, interest; no further action if paid.

Yes, preliminary to assessment.

File returns on time.

No change, automated.

No.

Ignore, contact officer.

Yes, in return filing.

No, must file return.

Section 62.

5 years from due date.

Yes, within 15 days to avoid assessment.

Officer may assess.

Yes, Form GSTR-3A is under Section 46.

No.

Contact officer for extension, rare.

Yes, if GSTR-5 not filed.

Report to helpdesk.

Yes, from notices section.

Yes, existing taxpayer can get themselves Aadhaar authenticated on GST Portal using either of the two options available.

An existing taxpayer can get Aadhaar authentication done using the following two options:
a) SEND AADHAAR AUTHENTICATION LINK: If the Taxpayer selects this option, the Aadhaar Authentication is done for only one Promoter/ Partner and the Primary Authorized Signatory. The Aadhaar Authentication link is sent on the GST registered e-mail IDs and mobile number.
b) UPLOAD E-KYC DOCUMENTS: If the Taxpayer chooses not to get Aadhaar authentication done and do E-KYC instead, then the Taxpayer can select the UPLOAD E-KYC DOCUMENTS option and then upload the documents for Primary Authorized Signatory and selected (one) Promoter/ Partner. Once taxpayer has uploaded the documents, then an ARN will be generated by the System and the same will be shown in the Tax Official’s dashboard, who can either approve or reject the documents, after verification.

All the Regular Taxpayer (Including Casual, SEZ, ISD) and Composition Taxpayer are required to get Aadhaar authenticated for Existing GST Registration.

Yes, the following types of constitution of business are excluded from Aadhaar authentication:
• Government Department
• Public Sector Undertaking
• Local Authority
• Statutory Body

No, it is not mandatory for every authorized signatory, promoter or partner to get Aadhaar authenticated for an Existing GST Registration. Aadhaar authentication is based on constitution of business (COB). The following table explains and lists the option of Aadhaar authentication for different types of constitution of business:
S.No. Constitution of Business Nature of Person Aadhaar Authentication Required
1 Proprietorship Concern Proprietor Yes (only 1 Proprietor + Primary Authorized Signatory)
Authorized Signatory
2 Partnership Firm Partners Yes (only 1 Partner + Primary Authorized Signatory)
Authorized Signatory
3 HUF Karta Yes (1 Karta + Primary Authorized Signatory)
Authorized Signatory
4 Company (Public, Private, Unlimited) Authorized Signatory Yes (Primary Authorized Signatory)
Directors One Director only
5 Company (Foreign Limited) Authorized Signatory Yes (Primary Authorized Signatory)
Authorized Person in charge in India Yes
6 Limited Liability Partnership Designated Partners One partner only
Authorized Signatory Yes (Primary Authorized Signatory)
7 Society/Club/Trust/Association of Person Members of Managing Committee One member only
Authorized Signatory Yes (Primary Authorized Signatory)
8 Other Person in Charge One person only
Authorized Signatory Yes (Primary Authorized Signatory)

In that case Aadhaar Authentication for only that Partner/ Promoter or Primary Authorized Signatory (as both are same) will be required. If there is a single Promoter/ Partner listed in the Aadhar Authentication tab and the same person is also PAS, that single person will be in the table and will be auto selected and non-editable. The Taxpayer is not expected to make any changes in the selection.

No, the authentication link will be sent to only one Partner/ Promoter and one Primary Authorized Signatory or only one Partner/ Promoter (in case Promoter/ Partner and Primary Authorized Signatory are same) selected by the Taxpayer for Aadhaar Authentication. The status for others will always be shown as NA in the Aadhaar Authentication tab.

Navigate to Services > Registration > Aadhaar Authentication.

Use E-KYC by uploading documents like bank statement, passport.

Mandatory for new registrations, optional for existing if not done.

Aadhaar enrolment slip with photo ID, bank passbook, voter ID, etc.

Instant if OTP verified.

Resend OTP, or check with UIDAI.

No, exempted; use passport for authentication.

Proprietor and PAS (if different) need authentication.

No, only one partner + PAS.

Linked, visible in profile.

No.

No.

Use E-KYC.

No, OTP-based.

Via amendment.

Yes, if regular taxpayer.

Use enrolment ID for authentication.

Yes, for faster processing.

No, taxpayer must do.

Re-try or use E-KYC.

3 attempts, then wait.

Yes, UIDAI compliant.

Link via UIDAI first.

No, online only.

Yes.

Separate for each.

No, foreign.

Mandatory for new, optional update for existing.

In registration details.

Re-upload or appeal to officer.

3 working days.

PAN, photo, address proof.

Exempted.

Faster registration, refunds.

Yes, for existing.

Use E-KYC.

Yes.

Contact helpdesk.

No, only verification.

If Aadhaar issued, yes.

Update Aadhaar or use E-KYC.

Karta + PAS.

Director + PAS.

Form GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his/her suppliers in their respective Form GSTR-1/1A & Form GSTR-5 and ITC received through Form GSTR-6. The statement will indicate availability of Input Tax Credit to the registered person against each document filed by his/her suppliers and the Input Service Distributor (ISD). Form GSTR-2B also contains information on import of goods from the ICEGATE system including inward supplies of goods received from SEZ Units / Developers.

No, you don’t have to file Form GSTR-2B. It is only a read-only static auto-drafted ITC statement which indicates the availability of Input Tax Credit to you against each document filed by your suppliers and ITC received through ISD.

Form GSTR-2B will be generated for each month on the 14th day of the succeeding month. For example, for the month of July 2020, the statement will be generated and made available to the registered person on 14th August 2020. Please note that Form GSTR-2B will consist of all documents filed by suppliers/ISD in their Form GSTR-1/1A, 5 & 6, between the cut-off dates. It will also consist import data for the period which are received within 13th of the succeeding month. In case of monthly Form GSTR-1/1A, the cut-off date is 00:00 hours on 12th of the relevant month to 23:59 hours, on 11th of the succeeding month. Whereas for quarterly Form GSTR-1/1A/IFF, Form GSTR-5 and Form GSTR-6, the cut-off date is 00:00 hours on 14th day of relevant month to 23:59 hours, on 13th day of succeeding month.

The details filed in Form GSTR-1/1A & 5 (by supplier) & Form GSTR-6 (by ISD) would reflect in the next open Form GSTR-2B of the recipient irrespective of supplier’s/ISD’s date of filing. For e.g., if a supplier files a document INV-1 dt. 15.07.2020 on 11th August, it will get reflected in GSTR-2B of July (generated on 12th August). If the document is filed on 12th August, 2020 the document will be reflected in Form GSTR-2B of August (generated on 12th September).

No, you cannot make any changes or add document to the Form GSTR-2B, as it is a read-only static ITC statement.

Form GSTR-2B is available only for the following types of taxpayers: Normal taxpayers, SEZ units/developers, casual taxpayers.

Navigate to Services > Returns > Returns Dashboard > File Returns > GSTR 2B Tile to view and download Form GSTR-2B statement of a tax period. Note: Form GSTR-2B statement for a particular tax period is available for view and download only after the Form GSTR-2B gets generated for that tax period.

Yes, Form GSTR-2B for a given tax period will be available for viewing and/or downloading (in Excel and/or JSON formats) in post-login mode on the GST Portal.

Yes, PDF download available.

Based on supplier's GSTR-1 filing and Section 16 conditions.

Table 3 for eligible ITC, Table 4 for ineligible ITC.

From ICEGATE, in Table 3 Part B.

Documents filed by 13th of next month.

No, static for the period.

5% provisional ITC shown separately if exceeded.

Amendment reflects in next GSTR-2B.

Yes, generated monthly.

Not shown, taxpayer to self-assess.

Reconcile before claiming ITC.

Yes, past periods available.

Yes, from returns archive.

Notes on ITC eligibility under sections/rules.

In Table 3 for reversal.

Yes, from October 2024, GSTR-2B based on IMS actions.

No ITC in GSTR-2B, cannot claim.

No, ITC limited to GSTR-2B.

Integrated with IMS for accurate ITC.

Returns > View GSTR-2B.

Yes for GSPs.

Contact supplier to amend.

ITC from ISD in Table 3.

From ICEGATE.

Bill of entry filing date.

Yes, download Excel for match.

Yes, Rule 36(4) links ITC to GSTR-2B.

Wait till 14th, or contact helpdesk.

Indefinitely on portal.

No.

Due to credit notes > debit notes.

Yes, from view page.

No, download manually.

By supplier GSTIN, document.

ITC available from GSTR-1.

ITC available from imports.

ITC not available (ineligible).

On Rule 42/43 reversal.

ITC ineligible if supplier files after due date.

Accepted records flow to eligible ITC.

Yes, after IMS actions.

Form GSTR-8 is a Statement of TCS (Tax Collected at Source) to be filed by E Commerce Operators. Form GSTR-8 contains the details of taxable supplies and the amount of consideration collected by such operator pertaining to the supplies made by other suppliers through such e commerce operator and amount of TCS collected on such supplies.

Form GSTR-8 is to be filed by every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it.

Filing of Form GSTR-8 for every tax period is not mandatory. E-commerce operator is required to file Form GSTR-8 for a particular tax period, when goods are supplied through such operator and they have collected any TCS amount during the said tax period or they have to amend any details declared in earlier return on their own or on account of any details rejected by supplier which is auto-populated in Table 4 of the said return in that tax period.

Pre-conditions for filing of Form GSTR-8 are: Taxpayer should be registered as E-commerce Operator; Taxpayer should have active GSTIN; Taxpayer must have valid username and password; Taxpayer should be using a valid digital signature certificate (DSC) or Aadhaar based signature verification (EVC).

The due date for filing Form GSTR-8 for a particular tax period is 10th day of the succeeding month or as amended by Government by notification from time to time. Late fee is applicable from Oct. 2022 return period. Hence, if a taxpayer is filing Form GSTR-8 for the return period falling before October 22, no late fee will be charged. If the return period pertains to October 2022 and onwards, late fee will be applicable and required to be paid if the Form GSTR-8 gets filed beyond the due date. However, interest will be charged in case of delay in discharging of TCS liability beyond the due date.

Form GSTR-8 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer. The path is Services > Returns > Returns Dashboard.

Yes. Form GSTR-8 return can be filed through offline mode.

Yes, date of filing of Form GSTR-8 can be extended by Government through notification.

If E-commerce operator do not have any TCS liability in any particular tax period and also there is no transaction that has been auto-populated in table 4 of GSTR-8 of that particular tax period due to rejection of TCS details by the supplier in TDS/TCS credit received table, filing of Form GSTR-8 will not be mandatory for the said tax period. Otherwise, it is mandatory to file Form GSTR-8 for a particular tax period in which TCS has been collected or details are auto populated in table 4.

Form GSTR-8 comprises of following tables: 1. Table 3: Details of Supplies attracting TCS (Can be filled using the Offline Utility or online on the GST Portal); 2. Table 4: Amendment to details of supplies attracting TCS in respect of earlier statement (Can be filled using the Offline Utility or online on the GST Portal); 3. Table 5: Details of Interest on account of late payment of TCS amount (Auto calculated on GST Portal); 4. Table 6&7: Payment of Tax (Can be done only online on the GST Portal).

Amendment of TCS details in Table 4 of Form GSTR-8 cannot be made when the TCS details have already been accepted by counter party, or the TCS details has already been credited to cash ledger of counter party.

Details of supplies attracting TCS, supplier-wise.

Amendments to details of supplies attracting TCS.

Auto-calculated on late payment of TCS.

Through electronic cash ledger.

Yes, if no TCS collected and no amendments.

Rejected details auto-populate in Table 4 for amendment.

Net value, rate-wise.

No.

Yes, before submission.

Pay via cash ledger.

Yes for companies, optional others.

Download, prepare, generate JSON, upload.

Download error report, correct.

Yes, before filing.

TCS credit to supplier's ledger if accepted.

In TDS/TCS credit received table.

Amend in next GSTR-8.

Yes, if amendment increases liability.

No, amendments in next period.

1% (0.5% CGST + 0.5% SGST/UTGST) or 1% IGST.

On net value of supplies where consideration collected by operator.